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A translation company inquired whether the income received by its two partners for providing professional services to the company is subject to VAT. The DGT ruled that liability depends on whether a relationship of employment dependency exists or if the partner acts independently.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de los ingresos de actividades económicas obtenidos por ambos socios, en contraprestación de sus servicios profesionales a la empresa.
Para determinar la sujeción al IVA, se debe analizar si el socio actúa con independencia o bajo subordinación mediante un análisis caso por caso. Se deben valorar tres indicios: las condiciones de trabajo (si el socio organiza sus propios medios y horarios), la remuneración (si el socio soporta el riesgo económico y su pago depende de los resultados) y la responsabilidad (quién responde frente a terceros). Si el socio está sometido a la organización de la empresa, no tiene retribución ligada a resultados y la sociedad responde ante terceros, la actividad no está sujeta al IVA por ser una relación laboral.
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